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Who is applicable for the simplified regime?

The simplified regime is applied to all those who meet the following requirements:

  • That they are natural persons or entities under the income attribution regime in the IRPF , provided that in the latter case, all of their partners, heirs, commoners or participants are natural persons.

  • That each of its activities is included in the Order that develops this regime and the specific magnitudes established are not exceeded. They can be consulted on the right hand side.

  • Their income volume in the previous year does not exceed any of the following amounts:

    • 250,000 euros for the total of all economic activities, excluding agricultural, forestry or livestock farming activities.

    • 250,000 euros for the total of all agricultural, forestry and livestock farming activities.

    This volume of income will be determined by the sum of all income obtained, not including current or capital subsidies, indemnities or compensations from the special VAT regime for agriculture, livestock and fishing, as well as VAT and, where applicable, the equivalence surcharge.

    When an activity has been started in the previous year, the volume of revenue is raised for the year.

  • That the volume of acquisitions and imports of goods and services in the previous year, excluding acquisitions of fixed assets, does not exceed the amount of 250,000 euros annually ( VAT excluded).

    If the activity was started, the volume of purchases is raised for the year. In the case of subcontracted works and services, the amount thereof will be taken into consideration for calculating this limit.

  • That they have not renounced the regime.

  • That they have not renounced or are excluded from the objective estimation in the IRPF .

  • That no activity is directly estimated in personal income tax or in any of the VAT regimes that are incompatible with the simplified one. Compatibility only exists with the special regimes for agriculture, livestock and fishing, with the equivalence surcharge and with certain activities (operations exempt from article 20 LIVA and leasing of real estate that do not involve the development of an economic activity).

The waiver of the simplified regime or the revocation of said waiver for the year 2025 may be carried out from December 1, 2024 to January 31, 2025. The resignation will also be deemed to have been made when Form 303 corresponding to the first quarter of 2024 is submitted on time, applying the general regime. In the event of starting the activity, the first model 303 submitted on time will be taken into account.